Cost Keeping For Manufacturing

Author : Horace Lucian Arnold
Publisher : Forgotten Books
ISBN 13 : 9781330347331
Total Pages : 431 pages
Book Rating : 4.3/5 (473 download)

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Download or read book The Complete Cost-Keeper written by Horace Lucian Arnold and published by Forgotten Books. This book was released on 2015-06-17 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Complete Cost-Keeper: Some Original Systems of Shop Cost-Keeping or Factory Accounting, Together With an Exposition of the Advantages of Account Keeping by Means of Cards Instead of Books, and a Description of Various Mechanical Aids to Factory Accounting Am I obtaining my true costs? Am I obtaining my costs in the best form? Am I exactly informed as to all separate expense items? Do I pay too much for cost-keeping, or shall I pay more and obtain my costs more in detail? Are there known cost-keeping systems so much better than mine that I should change my present methods? These are questions which many shop managers ask themselves, because they are informed as to the operation and capabilities of their individual cost-keeping systems only. Until very lately all, or nearly all, the cost-keeping systems in use in American shops were original creations, produced by the establishments using them. In almost all cases the methods employed were kept secret, hence comparisons have been, until now, impossible. Precisely as the man who knows but one language may be truly said to know none, so a manager who knows only his own cost-keeping system, is incapable of fully understanding even that one system. Values can be fixed only by comparison. To know any one thing fully and entirely, many other similar and related things must be known. This book is designed to give such an exhibition of widely differing systems of cost-keeping now in satisfactory use, as will afford any manager, although not himself an accountant, the knowledge needful to an intelligent comparison between his own methods, and cost-keeping methods in general. Little can be gained from a mere theoretical presentation of the essentials of a good cost-keeping system, but there is much to be gained by an acquaintance with various different cost-keeping systems which are practical successes, inasmuch as they are in regular use by successful manufacturing establishments. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.